问题已解决
11題和13題很容易搞混,一般說核算是說借方還是貸方?11題看教材是借應(yīng)付職工薪酬 貸應(yīng)交個稅,那它借方也涉及應(yīng)付職工薪酬啊。13題AE是借應(yīng)付職工薪酬貸其他應(yīng)賬款, 那它貸方也涉及其他應(yīng)付款啊。不明白。一休哥哥老師回答
FAILED
FAILED
FAILED
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繳了個人所得稅的意思是?
借:應(yīng)交稅費-應(yīng)交個人所得稅
貸:銀行存款
2023 03/12 22:22
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一休哥哥老師 
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2023 03/12 22:23
借:應(yīng)付職工薪酬
貸:應(yīng)交稅費-應(yīng)交個人所得稅
貸:銀行存款
這個算是計提個稅。
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2023 03/12 22:26
那選項13呢?
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一休哥哥老師 
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2023 03/12 22:27
由于內(nèi)退職工不再為企業(yè)帶來經(jīng)濟利益,將自職工停止提供服務(wù)日至正常退休日期間、企業(yè)擬支付的內(nèi)退人員工資和繳納的社會保險費等,確認為預(yù)計負債,一次計入當(dāng)期管理費用,不能在職工內(nèi)退后各期分期確認因支付內(nèi)退職工工資和為其繳納社會保險費而產(chǎn)生的義務(wù)。
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一休哥哥老師 
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2023 03/12 22:28
A選項,
應(yīng)交職工的養(yǎng)老保險是通過 應(yīng)付職工薪酬 來核算的呀。
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一休哥哥老師 
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2023 03/12 22:28
應(yīng)付生育保險也是通過應(yīng)付職工薪酬來核算的。
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一休哥哥老師 
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2023 03/12 22:29
五險一金都是通過應(yīng)付職工薪酬來核算的。
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2023 03/12 23:28
教材不是貸其他應(yīng)付款嗎?
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一休哥哥老師 
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2023 03/12 23:35
教材的貸其他應(yīng)付款-社保個人部分。
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一休哥哥老師 
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2023 03/12 23:36
社保單位部分:
借:管理費用
貸:應(yīng)付職工薪酬-社保
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2023 03/13 08:34
有些單位也會把個人部分和單位部分的社保都放到應(yīng)付職工薪酬里面。
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